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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No

If there is no current requirement, is there any anticipated change to that position?

As part of the budget for 2017, the Singapore government announced that it is looking at the growth of digital transactions and cross border trade and considering the GST impacts to ensure both domestic and foreign businesses are operating on an even playing field. Consultations were released in May 2017.

Is an invoice compliant with the VAT/GST law in the customer's country required?

Not applicable, this is being considered as part of the ongoing consultation.

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No

If there is no current requirement, is there any anticipated change to that position?

A consultation was released in May 2017 for the proposed introduction of a reverse charge mechanism for B2B imported services.

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

No requirement exists.

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

No registration or reporting obligation exists. This is being considered as part of the ongoing consultation.

Is simplified or standard registration required?

No registration is required. This is being considered as part of the ongoing consultation.

Does the requirement apply to all e-services?

Not applicable, this is being considered as part of the ongoing consultation.

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.